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Issue: Vol 163, Issue 4209

Issue: Vol 163, Issue 4209

21 May 2009

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IN THIS ISSUE

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R (on the application of Oriel Support) v CRC, Court of Appeal, 24 February 2009

Chemists (a firm) v CRC and Bank plc (interested party) (TC7)

Marks and Spencer plc (TC5)

Head v Social Security Commissioners, Queen’s Bench Division, 7 May 2009

Vodafone 2 v CRC, Court of Appeal, 22 May 2009

Sherburn Aero Club Ltd (TC6)

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Tax tip: NICs Readers’ forum: Concern about structure of proposed new scheme Readers’ forum: Too late to appeal assessments which may be invalid? Readers’ forum: Conundrum when advising both parties who are divorcing Readers’ forum: Does death of joint property owner cause a VAT problem?

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NEWS

Help test the single trade window Waiting times on HMRC helplines spiral out of control Football agents’ dual representation contracts clarified Late payment penalties toughened Call for proposals on how to simplify the UK VAT system

Third slide

Deadline dates for June 2024

CASES

Suppressed sales resulted in a personal liability notice Information request was not proportionate Agreement did not constitute grant of an option No evidence to support claim for R&D costs Fields provide an amenity to the farmhouse

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Help test the single trade window Waiting times on HMRC helplines spiral out of control Football agents’ dual representation contracts clarified Late payment penalties toughened Call for proposals on how to simplify the UK VAT system

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